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  <leader>01059nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Martini, M and  Transparency International</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Approaches to Curbing Corruption in Tax Administration in Africa</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="b">U4</subfield>
    <subfield code="c">2014</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">11p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This is a study of corruption in tax administration in Africa which has remained a fundamental barrier to effective and fair taxation and to building trust between government and citizens .Approaches to fighting corruption in tax administration undertaken by governments in Africa often aim at addressing the main drivers of corruption. They include measures to enhance the autonomy and capacity of tax agencies, higher salaries, measures to improve tax services and reduce tax-payers interactions with tax officials, as well as measures to improve internal control and oversight and encourage informants to report corruption.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax Evasion , Corruption</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/Approaches to Curbing Corruption in Tax Administration in Africa.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
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  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">491</subfield>
    <subfield code="d">491</subfield>
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